When it comes to sending foreign invoices to the Sistema di Interscambio (SDI) – the Italian electronic invoicing system – there are certain criteria that need to be considered. Let’s delve into the details below:

1. Are you an Italian company or a foreign entity?

If you are an Italian company conducting business with foreign entities, the invoices related to these transactions should be sent to the SDI. This applies regardless of whether the transaction involves goods or services, intra or extracommunity exchanges, or even free-of-charge transfers.

However, if you are a foreign company conducting business with other foreign entities, the invoices are not required to be sent via the SDI. In such cases, the invoices should be managed according to the local invoicing regulations of the countries involved.

2. Is your foreign customer registered with the SDI?

Even if you are an Italian company, you may not need to send invoices to the SDI if your foreign customer is not registered with the system. In this scenario, it is necessary to verify whether the recipient is part of the SDI network. If they are not registered, you should continue issuing invoices as per your regular business practices.

However, as an Italian company, it is generally advised to evaluate the benefits of registering your foreign customer with the SDI. This can streamline your invoicing process and ensure compliance with Italian regulations, allowing for seamless document exchange with your business partners.

3. Do you benefit from specific exemptions?

Some specific cases may exempt Italian companies from sending foreign invoices to the SDI. These exemptions are typically applicable to transactions involving diplomatic bodies, international organizations, and certain government entities.

If your business falls under one of these categories, it is important to consult the relevant legislation or seek guidance from a tax professional to determine whether you are required to submit invoices through the SDI or if alternative procedures apply.

  • Italian companies conducting business with foreign entities should send invoices to the SDI.
  • Foreign companies conducting business with other foreign entities are generally not required to use the SDI.
  • Verify if your foreign customer is registered with the SDI.
  • Evaluate the advantages of registering your foreign customer with the SDI.
  • Specific exemptions may exist for certain categories of transactions.

By understanding these important considerations, you can ensure compliance with Italian regulations regarding the submission of foreign invoices through the SDI. Always stay updated with the latest requirements and regulations to avoid any non-compliance issues.

Quest'articolo è stato scritto a titolo esclusivamente informativo e di divulgazione. Per esso non è possibile garantire che sia esente da errori o inesattezze, per cui l’amministratore di questo Sito non assume alcuna responsabilità come indicato nelle note legali pubblicate in Termini e Condizioni
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